Someone has found the manual to Sun's Ultra 40 - which hasn't even been announced yet. The machine clearly is the bigger brother of the Ultra 20. It apparently sports two AMD Opteron processors (single or dualcore; 2.0Ghz or faster; 1MB cache), eight PC3200 DIMM slots (2GB per DIMM), and more. It will come pre-loaded with Solaris 10 (obviously) but RedHat/SUSE Linux Enterprise/Windows are also supported, in both 32bit and 64bit.

It seems a lot of ppl here are posting with opinions that don't seem to consider the situation of others.
I work for in a large corporate we are heavy users of Sparc/Solaris and HP-Compaq/Suse Linux in our datacenters.

Although the cost of hardware is significant it deprecates over 3 years, the far bigger cost is that of SA's admin time and datacenter changes (including items such as power, networking, tape libraries e.t.c.), something we are billed at a rate of approximately 15,000 USD per year per 4U unix server.

So to develop and test software, instead of incurring this large datacenter charge we tend to use Sun SPARC deskside systems (current we have a handful of SunBlade 150s, but it is only a matter of the complexity of software outgrows the memory/CPU available and we will need to upgrade to something new )

So there is certainly going to be at least one customer continuing to want Sun SPARC workstations.

The 2nd item I've seen posted a few times is why anyone would consider buying a Sun x86 box, when you can get a DELL for a cheaper price. Well I for one I certainly considering doing so !
Not for work, but for home, I currently run Dell Precision 450 at home in a dualboot Linux/Windows configuration. But this is really because this was the only relatively well constructed x86 machines that were available at the time. When I come to update this box in a few years I expect that there will be x86 compatible hardware from both Sun + Apple on the market. And the build quality of Sun + Apple as anyone who uses one will appreciate is an order of magnitude above that of Dell.